2.5 Ton 14 SEER 92% AFUE 100,000 Goodman Gas Furnace and Air Conditioner System - Upflow Review 2026

// Bottom Line

This Goodman system delivers excellent heating efficiency at 92% AFUE and respectable cooling at 14 SEER, making it ideal for budget-conscious homeowners replacing aging equipment. At this price, you're getting legitimate mid-tier performance without premium branding markup.

Review

The Goodman 2.5 ton gas furnace and air conditioner system is a straightforward, no-frills approach to residential climate control. This upflow configuration fits the vast majority of residential installations, delivering 100,000 BTU heating capacity paired with 30,000 BTU cooling output. At its price point, it competes directly with other builder-grade equipment favored by contractors managing material costs while maintaining solid performance standards.

The 92% AFUE rating puts this furnace well above minimum efficiency codes in most states, translating to real operational savings. On the cooling side, 14 SEER performance is respectable for a single-stage system, though it won't match variable-speed units in part-load efficiency. The rotary compressor and multi-speed blower provide adequate modulation for most residential demand patterns, operating at up to 2000 CFM maximum airflow.

Pros & Cons

Pros

92% AFUE heating efficiency meets modern standards and reduces gas bills meaningfully compared to 80% units
14 SEER cooling rating offers solid efficiency for the tonnage, with R410A refrigerant meeting current regulations
Multi-speed blower motor provides better comfort control and quieter operation than single-stage alternatives
PVC/plastic exhaust flue compatibility simplifies installation in many retrofit situations
10-year warranty with online registration covers both furnace and evaporator coil

Cons

Single-stage burner and condenser mean less modulation, resulting in higher energy use during partial-load operation
72 dB noise level is slightly louder than premium models, noticeable in quiet living spaces
2.5 ton cooling capacity listed as 3.5 ton tonnage in specs creates confusion about actual system size

Who Should Buy

Best For

Homeowners in moderate climates who need straightforward furnace and AC replacement without smart features or variable-stage technology. Contractors building budget systems for rental properties or cost-sensitive residential clients will appreciate the reliability and easy installation.

Consider Alternatives If

Anyone in extreme climates needing maximum efficiency should consider 95%+ AFUE furnaces, and those prioritizing whisper-quiet operation should explore higher-end units with variable-stage compressors.

2.5 Ton 14 SEER 92% AFUE 100,000 Goodman Gas Furna

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Installation

Installation is straightforward for experienced technicians. The upflow/horizontal configuration works in basements, attics, and mechanical closets. PVC exhaust venting simplifies flue routing compared to metal pipe requirements. The unit requires 208/230V single-phase 60 Hz power with 17.1 to 25-amp breaker sizing, which fits standard residential electrical infrastructure without special upgrades.

Warranty & Reliability

The 10-year parts and labor warranty with online registration provides solid protection for this price tier. Coverage extends to the evaporator coil, addressing the most common failure point in paired systems. This warranty is competitive for budget systems and comparable to similar Goodman equipment across retailers.

Specifications

SKU	LS38343850
Brand/Manufacturer	Online Supply
Cooling BTU	30,000
Heating BTU	100,000
Refrigerant	R410A
Electrical	208 / 230 V. 1 Phase 60 Hz
Warranty	10 Years with Online Registration
Decibel Level (dBA)	72
Weight (in lbs)	22.000000
Feature	Spec
Airflow Direction	Upflow/Horizontal
Exhaust Flue Requirement	Plastic / PVC
Furnace Efficiency / AFUE	92%
Blower Motor	Multi Speed
Maximum CFM	2000
Configuration	Upflow / Downflow
Flue Location	Right
Burner Stages	Single
Fuel Type	Gas
Height	30"
Width	21"
Depth	21"
Resources	CAPT Installation Manual CAPT Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety Information	PROPOSITION 65 WARNING This product and many products on our site may contain a chemical know to the state of California to cause cancer or birth defects or other reproductive harm. For more information about Proposition 65 please Click Here.
Energy Star	No
SEER1 (Efficiency)	14
Condenser Stages	Single Stage
Compressor Type	Rotary
Liquid Valve Size	3/8"
Suction Valve Size	3/4"
Max Breaker Size	25 amps
Min. Breaker Size	17.1 amps
Tonnage	3.5 Ton
Liquid Line	3/8"
Suction Line	3/4"
Style	A-Coil
Suction Line Insulation Thickness	3/4"
Length	50 feet

Frequently Asked Questions

What's the actual tonnage, since the specs show both 2.5 and 3.5 ton? +

The system is 2.5 tons for cooling capacity, which matches the 30,000 BTU specification. The 3.5 ton reference appears to be an error in the manufacturer documentation. Always verify cooling tonnage by the BTU output, not conflicting labels, to ensure proper ductwork and indoor coil matching.

Can this furnace work with my existing ductwork and evaporator coil? +

Compatibility depends on your current system tonnage and coil configuration. This unit pairs best with matching 2.5 ton A-coil evaporators. If upgrading from an older 2.5 ton system, existing ducts typically work fine. Request a load calculation from your installer to confirm your ductwork handles maximum 2000 CFM output.

How does 92% AFUE compare to newer models? +

92% AFUE is above code minimum in most regions but trails premium units at 95%+ AFUE. Over 20 years, the efficiency difference adds up, but this model provides a reasonable balance between upfront cost and long-term operating expenses for average residential heating loads.

Why is this cheaper than other Goodman models? +

Single-stage burner and condenser reduce manufacturing complexity compared to variable-stage equipment. You're missing part-load modulation and smart features that command higher prices. This model suits contractors and cost-sensitive homeowners willing to trade advanced features for basic reliability.

Does this qualify for rebates or tax credits? +

Check your utility company for heating efficiency rebates, though 92% AFUE may not trigger top-tier incentives. Federal tax credits typically require higher SEER or AFUE ratings. Local programs vary, so consult your HVAC contractor about current offerings in your area.

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